Influence of DX Promotion on Knowledge Sharing via Management Control Systems

Haruo Otani

Chapter 7 in Integrated Power of Management Control Systems in Japan, 2025, pp 123-139 from World Scientific Publishing Co. Pte. Ltd.

Abstract: This study explores how the promotion of digital transformation (DX) affects knowledge sharing through Management Control Systems (MCS). After reviewing previous studies on DX, MCS, and knowledge sharing, the case of Kyocera’s DX promotion is described. In conclusion, DX promotion can enhance knowledge externalization and combination through MCS and increase knowledge sharing. Additionally, if DX promotion entails the issue of knowledge internalization, it is important for actors with combinative capabilities to discover opportunities for knowledge internalization.

Keywords: Japanese Organizations; Management Control; Innovation; Gender; SDGs; Non-Profit Organizations (search for similar items in EconPapers)
JEL-codes: L1 L2 M1 (search for similar items in EconPapers)
Date: 2025
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